Olubusoye, O. E. and Oyedotun, T. D. T. (2012). Quantitative evaluation of revenue allocation to States and Local Governments in Nigeria (1999 – 2008). European Scientific Journal, 8(3), 224–243. https://www.researchgate.net/publication/268300384_QUANTITATIVE_EVALUATION_OF_REVENUE_ALLOCATION_TO_STATES_AND_LOCAL_GOVERNMENTS_IN_NIGERIA_1999-2008